-9-
penalty under section 6673 in which respondent sets forth
specific examples of petitioner’s refusal to cooperate with
respondent before trial. In light of the foregoing, we believe
that sanctions are necessary to deter petitioner and others
similarly situated from comparable dilatory conduct. Pursuant to
section 6673(a)(1), we impose against petitioner a penalty in the
amount of $1,000.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011